Home Case Index All Cases GST GST + HC GST - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 1365 - HC - GSTValidity of assessment order - no notice or opportunity of hearing was afforded to the petitioner - Section 74 of the CGST Act / UPGST Act, 2017 - HELD THAT:- The finding of the Assessing Officer regarding issuance of show cause notice in Form GST-DRC-01A, under Section 74(5) of the Act, 2017 requiring the petitioner to show cause and avail opportunity of personal hearing on the date, time and place fixed in the notice, has not been denied by the petitioner in the writ petition. A copy of the show cause notice requiring the petitioner to submit his reply and fixing the date, time and place for personal hearing, has been produced before us by the respondent no. 3 along with the aforesaid instructions dated 14.6.2022, in which the date, time and place for personal hearing is clearly mentioned. The fact of issuance of notice in Form GST-DRC-01 dated 14.1.2022 is clearly mentioned at internal page 12 of the impugned assessment order but the petitioner has neither filed copy of the aforesaid show cause notice nor disclosed it in the writ petition nor disputed the finding of fact recorded in the impugned order regarding issuance of said notice and affording of opportunity of personal hearing to him. The petitioner has concealed material facts of the case which also dis-entitles him to any relief in writ jurisdiction under Article 226 of the Constitution of India. There are no merit in the submission of learned counsel for the petitioner regarding breach of principles of natural justice by the respondent no. 3 while passing the impugned order - petition dismissed.
|